Mandatory greenhouse gas reporting
Produced in partnership with CLT Envirolaw

The following Environment practice note produced in partnership with CLT Envirolaw provides comprehensive and up to date legal information covering:

  • Mandatory greenhouse gas reporting
  • Mandatory GHG reporting by quoted companies
  • Quoted companies
  • What needs to be reported?
  • Period of reporting
  • Reportable emissions
  • Activities for which the company is responsible
  • Methodology
  • Benchmarking, intensity ratio and trends
  • Comply or explain
  • More...

Mandatory greenhouse gas reporting

Private and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions. The extent of a company’s GHG reporting requirements depends on:

  1. the size and nature of the organisation

  2. whether it is a UK company

  3. the amount of energy the organisation consumes

Even where a company is not required to report on its GHG emissions, chapter 2 of the Environmental reporting guidelines, including streamlined energy and carbon reporting guidance (the Guidelines) recommends that companies report on their emissions voluntarily. For voluntary GHG reporting information, see Practice Note: Voluntary greenhouse gas reporting.

Mandatory GHG reporting by quoted companies

From 1 October 2013, the directors of a quoted company must report the company’s annual GHG emissions in the directors’ report.

The Climate Change Act 2008, s 85 required the Secretary of State to make regulations under section 416(4) of the Companies Act 2006 (CA 2006) requiring the directors' report to contain certain GHG emissions information or lay before Parliament a report explaining why no such regulations have been made.

The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (2013 Regulations), SI 2013/1970 introduced this requirement by inserting a new Part 7 ‘Disclosures Concerning Greenhouse Gas Emissions’ in Schedule 7 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, SI 2008/410. The duty applies to quoted companies only.

Additional reporting requirements

Popular documents